2020-21 Land Tax Changes

The following changes came into effect for land tax from midnight 30 June 2020:

Threshold and rates:

  • An increase of the threshold to $450 000
  • A threshold of $25 000 introduced for trust ownerships
  • Surcharge rates introduced for trust ownerships
  • A reduction of the top-tier rate of land tax

Assessment of land tax

Exemptions and ex-gratia

How am I impacted by the changes?

Only some owners will be impacted by the changes. Read below to see what changes apply to you.

I only own land that is exempt

If your land is already exempt, the exemption continues and the land is not liable to land tax.

I only own one taxable property - and it is not owned on behalf of a trust

There are no changes to how your land tax is assessed.

If the taxable site value for the land does not exceed $450 000 you will not receive a Land Tax Assessment.

I own multiple taxable properties that are all owned by the same owner(s) - and it is not owned on behalf of a trust

There are no changes to how your land tax is assessed.

If the taxable site value for your all land does not exceed $450 000 you will not receive a Land Tax Assessment.

I own land in different ownerships (for example you own land in my own right and other land with another or others)

There are changes to how your land is assessed

Find out more

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

I own land on behalf of a Trust

Depending on the type of Trust, there may be changes to the rate of land tax your land is assessed at, and the minimum threshold for land tax.

If you hold land on behalf of a discretionary, fixed or unit trust, you will be impacted by the changes to land tax.

For some Trust types you may be able to nominate a beneficiary as the owner for land tax purposes.

Find out more

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

I am a corporation that owns land

There are changes to the way land is assessed for related corporations

Find out more

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

What are the thresholds and rates for 2020-21?

2020-21 land tax threshold

There are now 2 land tax thresholds applicable from the 2020-21 financial year, as shown in the table below:

General $450 000
Trusts $25 000 (once exceeded, land tax is payable on the full value of the land)

2020-21 land tax rates

In 2020-21 a new rate table applied for land held on trust. This means that trust ownerships are assessed at a different rate of land tax.

General Land Tax rates

If the land is not owned by a trust, the following threshold and rates apply:

Total Taxable Site Value Amount of Tax
Does not exceed $450 000 Nil
Exceeds $450 000 but not $723 000 $0.50 for every $100 or part of $100 above $450 000
Exceeds $723 000 but not $1 052 000 $1365.00 plus $1.25 for every $100 or part of $100 above $723 000
Exceeds $1 052 000 but not $1 350 000 $5477.50 plus $2.00 for every $100 or part of $100 above $1 052 000
Exceeds $1 350 000 $11 437.50 plus $2.40 for every $100 or part of $100 above $1 350 000

Trust Land Tax Rates

If the land is held on trust, the following threshold and rates apply:

Total Taxable Site Value Amount of Tax
Does not exceed $25 000 Nil
Exceeds $25 000 but not $450 000 $125 plus $0.50 for every $100 or part of $100 above $25 000
Exceeds $450 000 but not $723 000 $2250.00 plus $1.00 for every $100 or part of $100 above $450 000
Exceeds $723 000 but not $1 052 000 $4980.00 plus $1.75 for every $100 or part of $100 above $723 000
Exceeds $1 052 000 but not $1 350 000 $10 737.50 plus $2.40 for every $100 or part of $100 above $1 052 000
Exceeds $1 350 000 $17 889.50 plus $2.40 for every $100 or part of $100 above $1 350 000  

See our land held on trust page for more information on which trusts will be subject to the trust land tax rates.

How do I estimate my land tax?

You can use our calculators to estimate your land tax liability for 2020-21.

What is an ownership?

An ownership consists of all properties owned by the same registered owner(s). This could be one, 2 or more persons, trusts or companies.

Registered owner(s) of land are those who are registered on the Certificate of Title.

An ownership may contain one property or multiple properties, depending on how many properties the registered owner(s) own.

What is an individual ownership?

Where there is only 1 registered owner on the Certificate of Title.

What is a joint ownership?

Where there are 2 or more registered owners on the Certificate of Title.

Exemptions and ex-gratia

Native vegetation exemption

Land that is subject to a heritage agreement under the Native Vegetation Act 1991 that is noted against the relevant instrument of title, or against the land, in accordance with Section 23B(3) of that Act is eligible for a land tax exemption.

Transition fund for increases between $2500 and $102 500 due to the changes

Relief from land tax may be available if your Land Tax Assessment increases between $2,500 and $102,500 in the relevant year as a result of the changes in aggregation.

See the transition fund page for more information on eligibility and how to apply

Concession for developers of land being used to develop affordable housing

Developers are able to apply for ex gratia relief where land being used to develop affordable housing has been aggregated with other land they own. The relief will be equivalent to the difference between their tax liability and the tax they would be liable for if each affordable housing parcel was taxed individually and not aggregated with their other land.

Relief will be limited to a 12 month period and will be conditional on developers entering into a Land Management Agreement or similar arrangement with the SA Housing Authority, with the developer agreeing to meet any requisite affordable housing requirements.

See the affordable housing land tax concession page for more information on eligibility and how to apply

Exemption pilot program for affordable community housing

The Affordable Community Housing Land Tax Exemption Pilot provides eligible property owners with ex gratia relief, equivalent to a land tax exemption for property they rent through a participating community housing provider for affordable housing purposes.

The pilot program will run for five years, commencing 1 March 2020 and is limited to 100 South Australian properties.

See the affordable community housing land tax exemption pilot page for more information on eligibility and how to apply

What legislation introduced the changes?

The Land Tax (Miscellaneous) Amendment Act 2019 was passed by both houses of parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce changes to the Land Tax Act 1936.

View the legislation

Where can I find out more information?

Guide to Legislation: Land Tax changes for Joint Owners, Land Held on Trust & Related Corporations

If you have a specific question not answered on these pages, please contact RevenueSA at landtaxreform@sa.gov.au or call (08) 8226 3750 (select option 2, then option 3)